Subsidiary SConscript files make it easy to create a build
hierarchy because all of the file and directory names
in a subsidiary SConscript files are interpreted
relative to the directory in which the SConscript file lives.
Typically, this allows the SConscript file containing the
instructions to build a target file
to live in the same directory as the source files
from which the target will be built,
making it easy to update how the software is built
whenever files are added or deleted
(or other changes are made).

For example, suppose we want to build two programs
prog1 and prog2 in two separate directories
with the same names as the programs.
One typical way to do this would be
with a top-level SConstruct file like this:

Notice the following:
First, you can have files with the same names
in multiple directories, like main.c in the above example.
Second, unlike standard recursive use of Make,
SCons stays in the top-level directory
(where the SConstruct file lives)
and issues commands that use the path names
from the top-level directory to the
target and source files within the hierarchy.